TP’s gender identity disorder is a “disease” within the meaning of § 213(d)(1)(A) & (9)(B).

TP’s hormone therapy and sex reassignment surgery were for the treatment of disease within the meaning of § 213(d)(1)(A) & (9)(B), and thus not “cosmetic surgery” excluded from the definition of deductible “medical care” by § 213(d)(9)(A).

TP’s breast augmentation surgery was directed at improving her appearance did not meaningfully promote the proper function of her body or treat disease within the meaning of § 213(d)(9)(B), and thus was “cosmetic surgery” excluded from the definition of deductible “medical care” by § 213(d)(9)(A).

1 Comment on US Tax Court Rules GID Expenses Deductible

Big thanks to GLAD and Ms. O’Donnabhain for this huge decision (even if it did take 2 years wait to get it). This is an excellent model of how to get rights even when the supposed allies in government are dragging their feet.

NCTE had nothing to do with this case… so typically they try to leech off someone else’s accomplishment. Shame on them.